Readme: Data and programs for "Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina" by Alex Combs and Whitney Afonso

RAW DATA FILES
1. AFIR Counties Master.xlsx
- Data compiled from Annual Financial Information Reports published by NC Department of State Treasurer at https://www.nctreasurer.com/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir
2. cty_spending.csv
- Data from Office of State Budget and Management LINC data available at https://www.osbm.nc.gov/facts-figures/linc


INTERMEDIATE DATA FILES

1. Local sales tax revenues
- nc_lst.dta
- Variables obtained from monthly local sales tax reports published at https://www.ncdor.gov/local-government-distributions

2. Consumer price index
- cpi20102022.dta
- Source: Federal Reserve Bank of St. Louis

3. County revenues and expenditures
- nc_afir.dta
- nc_linc.dta
- Missing cases for economic development were supplemented with LINC data

4. Property tax rates
- propertytaxdata.dta

5. Census socioeconomic variables
- nc_census_controls.dta
- Variables collected using the getcensus Stata program
  - getcensus options: year(2013/2019) sample(5) geography(county) statefips(37)

FINAL DATA
- analysis_data.dta

PROGRAMS
1. Execute all programs
- master.do

2. Clean AFIR data
- nc_afir.do
- saves nc_linc.dta to merge with nc_afir.dta

3. Merge intermediate data files; construct analytical sample and variables
- sample_and_variables.do

4. Analysis
- analysis.do 
- saves DiD results for each outcome to produce event study plots

5. Tables and Figures
- produces Table 2, Figure 2, event study plots for Figures 3-5, and Appendix tables



